Memo 403

MEMO

A memo (also known as a memorandum) is one of the most common

forms of business communication. It is used for internal
communications regarding procedures or official business within an
organization.
Unlike an email, a memo is a message you send to a large group
of employees, like your entire department or everyone at the
company. You might need to write a memo to inform the staff of
upcoming events, or broadcast internal changes.

There are three basic reasons to write a memo:

– to persuade action
– to issue a directive
– or to provide a report.
Regardless of your purpose, memos are generally divided into
segments in order to organize the information and to achieve your
intention.

Organization of memo:
Professional communication forms are organized according to one of
two strategies: Direct and indirect.
The direct organization strategy presents the purpose of the
document in the first paragraph (sometimes the first sentence) and
provides supporting details in the body.
The indirect organization strategy opens with relevant, attention-
404 English Writing Skills

getting details that do not directly state the purpose of the document.
The purpose is revealed in the body of the message, usually
sandwiched between supporting details.
The direct approach is used for good news or routine
communication; the indirect approach is used for persuasive, sales, or
bad messages.
A directly stated purpose is welcome in good news or routine
messages but could be viewed as abrupt or insensitive in a bad or
persuasive message. When the audience is not receptive to the
message, it is best to lead up to the purpose gradually.
In both types of organization, action information (such as
deadlines or contact information) or a courteous closing statement is
placed in the last paragraph.

Parts of a memo:
Heading
The heading segment follows this general format:
TO: (readers’ names and job titles)
CC: (any people you are copying the memo to)
FROM: (your name and job title)
DATE: (complete and current date)
SUBJECT: (what the memo is about, highlighted in some way)
Make sure you address the reader by his or her correct name and
job title.
Be specific and concise in your subject line.
Opening Segment
The gist of a memo should occur in the opening sentences/
paragraphs. It’s a good idea to include some information about the
context, a task statement and perhaps a purpose statement.
1. The context is the event, circumstance, or background of the
problem you are solving or the directive you are giving. You
can use a paragraph to establish the background and state the
problem or more commonly simply use the opening of a
sentence. Include only what your reader needs and be sure it
Memo 405

is clear.
2. In the task statement describe what you are doing to deal
with a situation. If an action was requested, refer to it by a
sentence opening like, “You asked that I look at....” If you
want to explain your intentions, you might say, “To
determine the best method of xxx, I will....”
3. Finally, the purpose statement of a memo gives your reason
for writing it and forecasts what is in the rest of the memo.
You want to come right out and tell your reader the kind of
information that's in store. For example, you might say:
“This memo presents a description of the current situation,
some proposed alternatives, and my recommendations.” If
you choose to use headings for your memo segments, you
can refer to your major headings in this forecast statement to
provide a guide for your reader.

Summary Segment
If your memo is longer than a page, you may want to include a
separate summary segment. This segment provides a brief statement
of the key recommendations you have reached. These will help your
reader understand the key points of the memo immediately. This
segment may also include references to methods and sources you
have used in your research, but remember to keep it brief.
You can help your reader understand your memo better by using
headings for the summary and the discussion segments that follow it.
Try to write headings that are short but that clarify the content of the
segment. For example, instead of using “Summary” for your heading,
try “New Rat-Part Elimination System,” which is much more
specific. The major headings you choose here are the ones that will
appear in your purpose-statement forecast.

Discussion Segments
The discussion segments are the parts in which you get to include all
the juicy details that support your ideas. Keep two things in mind:
1. Begin with the information that is most important. This may
mean that you will start with key findings or
recommendations.
406 English Writing Skills

2. Start with your most general information and move to your

specific or supporting facts.
3. For easy reading, put important points or details into lists
rather than paragraphs when possible.
4. Be careful to make lists parallel in grammatical form.

Closing Segment
You’re almost done. After the reader has read your information, you
want to close with a courteous ending stating what action you want
your reader to take. Make sure you consider how the reader will
benefit from the desired actions and how you can make those actions
easier. For example, you might say, “I will be glad to discuss this
recommendation with you during our Tuesday trip to the spa and
follow through on any decisions you make.”

Types of Memo:
There are different types of memos. Some of them are as follows:
Directive memo: A directive memo states a policy or procedure you
want the reader or co-worker to follow.
Trip report memo: A trip report memo is usually sent to a
supervisor after an employee returns from a business venture.
Response memo: The purpose of this memo is to provide the
audience with desired information.
Field report memo: Memos are often used to report on inspection
and procedures. These memos, known as field or lab reports,
include the problem, methods, results, and conclusions, but
spend less time on the methods section.

Movement of Memo
Memo is an important means of written communication within the
organization. It can move vertically or horizontally. Vertical
movement takes place in two ways, such as downward direction and
upward direction. Tone of memo depends on its direction. Various
directions of it are discussed below:
Downward moving Memo: Memo that passes from superiors to
subordinates or from top to down the organization hierarchy is
Memo 407

called downward moving memo. Downward moving memo

carries orders, instructions, policies and information from
superiors to subordinates. It is the most widely used memo in all
organizations.
Upward moving memo: When memo moves from lower level to
upper level or from subordinates to superiors, it is called upward
moving memo. Through a upward moving memo, subordinates
convey their suggestions, opinions, recommendations, requests,
responses, reports, problems etc to their superiors.
Horizontally moving memo: The memo that is exchanged between
persons holding the same position in the organization hierarchy
is called horizontally moving memo. Generally, requests,
actions, programs etc. are exchanged through horizontally
moving memo.

Five Tips for Effective Business Memos

Audience Orientation
Always consider the audience and their needs when preparing a
memo. An acronym or abbreviation that is known to
management may not be known to all the employees of the
organization, and if the memo is to be posted and distributed
within the organization, the goal is clear and concise
communication at all levels with no ambiguity.
Professional, Formal Tone
Memos are often announcements, and the person sending the
memo speaks for a part or all of the organization. While it may
contain a request for feedback, the announcement itself is linear,
from the organization to the employees. The memo may have
legal standing as it often reflects policies or procedures, and may
reference an existing or new policy in the employee manual, for
example.
Subject Emphasis
The subject is normally declared in the subject line and should be
clear and concise. If the memo is announcing the observance of a
holiday, for example, the specific holiday should be named in the
subject line—for example, use “Thanksgiving weekend
408 English Writing Skills

schedule” rather than “holiday observance”.

Direct Format
Some written business communication allows for a choice
between direct and indirect formats, but memorandums are
always direct. The purpose is clearly announced.
Objectivity
Memos are a medium to express the facts, and should have an
objective tone without personal bias, preference, or interest on
display. Avoid subjectivity.
Memo 409

Part-A
Brief Questions with Answers

Q.1. What is a memo? [NU. 2014, 2016, 2019]

Ans. The word “memo” is short for memorandum. It is “a
message or other information in writing sent by one person or
department to another in the same business organization”.
Q.2. What does the term, ‘memorare’ mean?
Ans. ‘Memorare’ is a Latin form for memo, meaning
‘remember’.
Q.3. What kind of language is used in a memo?
Ans. The language used in a memo is usually informal.
Q.4. What is the purpose of a memo?
Ans. The purpose of a memo is to convey important information
efficiently.
Q.5. To whom are memos written?
Ans. Memos can be written both to the junior and to the senior
and even to the employees of equal rank.
Q.6. What are the elements of a memo?
Ans. The elements of a memo are company letterhead, date,
reference, recipient’s name, sender’s name, subject, text of the
memo and enclosure.
Q.7. What are the major types of memos?
Ans. Memos are of different types such as directives,
documentary, trip, response, field report, operational, etc.
Q.8. What is a directive memo?
Ans. The memo that states a policy or procedure you want the
reader or co-workers to follow is called a directive memo.
Q.9. What is a trip report memo?
Ans. A trip report memo is usually sent to a supervisor after an
employee returns from a business venture.
410 English Writing Skills

Q.10. What is a response memo?

Ans. The purpose of a response memo is to provide the audience
with desired information.
Q.11. What is a field report memo?
Ans. The report used to report on inspection and procedures is
called a field report memo.
Q.12. What is a policy memo?
Ans. A policy memo is a directive sent by the head of a
department to all employees communicating a change in
company policy.
Q.13. What is an operational memo?
Ans. An operational memo issues a directive to all employees
discussing a change in operational procedure.
Q.14. What is an internal memo/ office memo?
Ans. The memo used to communicate with members of, or
groups within, a single department is called an internal memo or
office memo.
Q.15. What is an interoffice memo?
Ans. The memo used to communicate with two or more
departments of an organization is called an interoffice memo.
Q.16. What is a documentary memo?
Ans. The memos mainly used to convey information e.g. to
remind, to announce, to explain, to give instruction, etc. are
called documentary memos.
Q.17. What is a disciplinary memo?
Ans. The memo used as a warning regarding poor performance
or unacceptable behaviour on the part of a specific employee is
called a disciplinary memo.
Q.18. How does a memo solve the problems of a company?
Ans. A memo solves the problems of a company by informing
the reader or persuading the reader to take an action.
Q.19. What do you know about the movement of memos?
Ans. Memos can move vertically or horizontally. Vertical
Memo 411

movement takes place in two ways, such as downward direction

and upward direction. Thus, the movement of memos are: (i)
downward, (ii) upward, and (iii) horizontal.
Q.20. What is a downward moving memo?
Ans. The Memo that passes from superiors to subordinates or
from top to down the organization hierarchy is called a
downward moving memo.
Q.21. What is an upward moving memo?
Ans. The Memo that moves from lower level to upper level or
from subordinates to superiors is called an upward moving
memo.
Q.22. What is a horizonally moving memo?
Ans. The memo that is exchanged between persons of the same
position in the organization hierarchy is called a horizontally
moving memo.
Q.23. What are the basic three plans of memo writing?
Ans. The basic three plans of memo writing are: Direct Plan,
Indirect Plan and Combination Approach.
Q.24. What is the four-point plan of memo writing?
Ans. The four-point plan of memo writing is: (i) Introduction
(Background information: purpose of writing memo), (ii) Details
(discussion – facts and figures, (iii) Response or Action
(Conclusion: action you want the reader to take or action you
will take), and (iv) Close (A simple one-line closing sentence)
Q.25. How is a memo different from a letter?
Ans. A letter is either formal or informal but a memo is always
informal.
Q.26. Why do memos have a less formal tone than letters?
Ans. Memos have a less formal tone than letters because they are
usually distributed within a company among people who know
one another.
Q.27. What purpose does the first sentence of the body of a
memo serve?
Ans. The first sentence of the body of a memo states the purpose
412 English Writing Skills

of the memo and/or what action the reader needs to take.

Part-B
Short Questions with Answers

Q.1. What is a memo?

Ans. The word “memo” is short for memorandum. According to
Pfeiffer and Boogerd a memorandum (memo) is defined as a
document written from a member of an organization to one or
more readers within the same organization. Cambridge
Dictionary defines a memo as “a message or other information in
writing sent by one person or department to another in the same
business organization”. Memos can be written both to the junior
and to the senior colleagues and even to the employees of equal
rank. They can be sent to one person or to many people in a work
place. Sometimes they are sent outside the company to suppliers,
customers, government agencies or officials, or the press.

Q.2. What are the types of memos?

Ans. Memos are one of the most widely used means of internal
written communication in an organization. Memos are of
different types some general types of which are:
Operational memos
Financial memos
Environmental memos
Announcements (policy change, meetings, etc)
Request for action
Form memos
Cover memos
Directives
Response to an inquiry
Trip report
Dress code memos

Q.3. What are the functions of a memo?

Or,
What is the purpose of writing a memo?
Memo 413

Ans. Memos are used for communicating inside an organisation.

Memos serve the following functions/purposes:
– To inform decisions, actions, etc.
– To request decisions, actions, etc.
– To remind someone of action required
– To provide information of any kind
– To report on progress
– To announce company policy
– To explain a procedure
– To give suggestions
– To solve problems

Q.4. What is the importance of memos?

Or,
What are the advantages/ benefits of writing memos?
Ans. Memos are important in a number of ways. Memos help
members of an organization to communicate and relay
information. They often share new information, like changes to
schedules or benefits, or they may encourage the reader to take
an action, such as to attend a meeting.
Traditionally, memos are sent as hard copies so they can be used
as evidence of what the writer has said.
Another major advantage of memos is that they are inexpensive
to create. They also can be produced and delivered easily. This is
also easier than other means of communication such as phone
calls.
Another advantage of memos is that they can be delivered
electronically by email.

Q.5. What are the movements of a memo?

Ans. Memo is an important means of written communication
within the organization. It can move vertically or horizontally.
Vertical movement takes place in two ways, such as downward
direction and upward direction. Various directions of it are
discussed below:
Downward moving memo: The Memo that passes from superiors
414 English Writing Skills

to subordinates or from top to down the organization

hierarchy is called a downward moving memo. Downward
moving memos carry orders, instructions, policies and
information from superiors to subordinates. It is the most
widely used memo in all organizations.
Upward moving memo: The Memo that moves from lower level
to upper level or from subordinates to superiors is called an
upward moving memo. Through an upward moving memo,
subordinates convey their suggestions, opinions,
recommendations, requests, responses, reports, problems etc
to their superiors.
Horizontally moving memo: The memo that is exchanged
between persons of the same position in the organization
hierarchy is called a horizontally moving memo. Generally,
requests, actions, programs etc. are exchanged through
horizontally moving memos.

Q.6. Show why and where memos are used. [NU. 2017]
Ans. Memos can be written both to the junior and to the senior
and even to the employees of equal rank. They can be sent to one
person or to many people in a work place. Sometimes they are
sent outside the company to suppliers, customers, government
agencies or officials, or the press.
Memos are used for communicating inside an organization.
Memos are used for the following purposes:
– To inform decisions, actions, etc.
– To request decisions, actions, etc.
– To remind someone of action required
– To provide information of any kind
– To report on progress
– To announce company policy
– To explain a procedure
– To give suggestions
– To solve problems

Q.7. What are the characteristics of memos?

Ans. The characteristics of memos are as follows:
Memo 415

(a) Memos are usually used as a means of inter-office

correspondence.
(b) They bring attention to problems and solve problems.
(c) They are sent through the internal mail system of the
company.
(d) They are used when the information needs to be put in
writing.
(e) They are clear and brief.
(f) The language of memos is clear and unambiguous.
(g) They are written in point form.
(h) They are written in a courteous tone.
(i) They contain To, From, Date, Subject Headings and
Message sections.

Q.8. Show the structure/format of a memo.

Or,
Discuss the essential elements/parts of an ideal memo.
Ans. A good memo organizes the information in a way so that
readers can easily understand it. An ideal memo should have the
following sections and content:
1. Company Letterhead
2. Heading
TO: [Reader’s name and job title]
cc: [List of others who are receiving copies]
FROM: [Your name and job title]
DATE: [Day, month, and year, spelt out]
SUBJECT: [Topic of the memo]
3. Opening – state purpose of memo, give the facts.
Context: It describes the event, situation, or background of
the problem or issue
Task: It describes what you are doing to solve the problem,
issue, or situation
Purpose: It explains why you are writing the memo
4. Summary – Explain the situation in more detail if needed
5. Discussion – Any other information you need to present
6. Closing – Make a courteous closing statement. Do NOT use
416 English Writing Skills

“sincerely” or other letter-like ending.

7. Necessary attachments – include any if needed

Q.9. Write down the basic three plans of memo writing.

Ans. A memo is a document written from a member of an
organization to one or more persons within the same organization.
Standard office memos can be written in different ways to suit the
purpose. The basic three plans of memo writing are:
(a) Direct Plan: The direct plan is the most common. It begins
by stating the most important points first and then moves
to supporting details. This plan is useful for routine
communication or good news.
(b) Indirect Plan: The indirect plan provides evidence first and
then arrives at a conclusion based on these facts. This
indirect approach is used for persuasive sales or bad
messages.
(c) Combination Approach: A combination approach can be
used for the balanced plan. This plan is particularly useful
when relaying bad news, as it combines information and
persuasion.

Q.10. What is the four-point plan of memo writing?

Ans. The four-point plan for structuring all business documents
is also applicable to memos. The four-point plan of memo
writing is as follows:
1. Introduction (Background information: purpose of writing
memo)
2. Details (discussion – facts and figures: All relevant details in
separate paragraphs)
3. Response or Action (Conclusion: action you want the reader
to take or action you will take)
4. Close (A simple one-line closing sentence)

Q.11. What are the differences between a memo and a report?

Ans. The differences between a memo and a report are as
follows:
Report Memo
Memo 417

1. A report is a statement of 1. A memo is a message or a

the results of an document written from a
investigation on which member of an organization
definite information is to one or more readers
required. within the same organization
2. Reports usually contain 2. Memos commonly start with
an introduction, this format: Date, To, From,
subtitles, label and and Subject
pictures, charts or
diagrams to support the
information given
3. The purpose of reports is 3. The purpose of memos is to
to persuade the reader to bring attention to problems
take future action and solve them.
4. Reports are not used as a 4. Memos are used as a means
means of communication of internal communication
5. Reports cover a wide 5. Memos only cover business
variety of topics from transactions or issues
business, science or
government
6. Reports have been 6. Memos are made to give out
thoroughly researched orders, about an issue or
changing policies
7. Reports are written in 7. Memos are written in
impersonal tone courteous tone
8. Reports are long in 8. Memos are short in length
length

Q.12. What are the differences between a memo and a job letter?
Ans. The differences between a memo and a job letter are as
follows:
Memos Job Applications
1. Memos are written from a 1. Job application letters are
member of an sent by job seekers with
organization to one or their resume when applying
418 English Writing Skills

more mambers within the for jobs.

same organization.
2. Memos provide “a 2. Job application letters
message or other provide details about skills
information”. for specific job.

3. Memos can be written 3. Job application letters are

both to the junior and to written to the persons of
the senior and even to the senior rank/employers.
employees of equal rank.
4. Memos are written to take 4. Job applications are written
an action. to persuade the employers
to the select applicant for
an interview.
5. Memos are usually written 5. Job applications must be
in an informal style. written in a formal style.
6. Memos are written in 6. Job applications are written
courteous tone. in formal and positive tone.
Memo 419

Part-C
Broad Questions with Answers

1. You have been asked by the Managing Director to write a

memo to all junior officers advising them to be well-
mannered with the clients. [NU. 2013]
Ans.
Memorandum
Bangladesh Krishi Bank
Ref: No. - 200/D/A
2 December 2014
To : All junior officers
From : Manager
Bangladesh Krishi Bank Ltd.
Mohammadpur Branch, Dhaka

Date : 2 December 2014

Subject : To be well-mannered with the clients

This is to inform all the junior officers of the bank that some of
the employees of this bank are not sincere to the services towards
our clients. Even they are not sincere in performing their duties.
Their misbehaviour towards the clients have already tarnished
the reputation of the bank. So, you are requested to be well-
mannered with the clients so that they do not feel unhappy when
they come to the bank. Always remember that the clients are our
capital and you should ensure best service of the clients in future.

2. Write a memo to your staff to ensure not to leave the office

before 5. pm. [NU. 2014]
Ans.
To : All the employees
420 English Writing Skills

From : Shah Adeel Abdullah, Manager

Date : 25-08-2015

Subject : Early leaving of the employees from the office.

You all the employees are the inseparable parts of our office to
run and execute the official activities for the fulfilment and
perfection of our teamwork. As for this you all are individually
very important to run the office smoothly.
But I have noticed that nowadays the employees of this office are
used to leaving the office earlier than 5.pm. which is very
harmful for the activities of the office. I hope that you all will be
more sincere and serious about the work of the office as well as
of your duties.

3. Suppose, you are the Director of a Company. Now, write a

memo to all your staffs to work for extra hours before Eid-
holiday. [NU. 2015]
Ans.
Memorandum
To : The staffs
From : Director
Date : 2 3 September, 2015

Subject: Extra working hours before Eid holiday

In order to compensate for a week long closure of our factory

during the Eid holidays the attached bonus/incentive plan has
been designed. In this bonus plan the staffs who will work for
extra 2 hours after their regular working hours during the
vacation will get 100% extra bonus with their regular Eid Bonus.
This plan applies to all the staffs of our factory. It will be
effective from October 1.
Please make the most of this opportunity to make the Eid holiday
more enjoyable for both yourself and the company.

4. Suppose, you are a sales manager of a company. Now, write a

Memo 421

memo to all your sales representatives announcing bonus for

their yearly sales performance.
Ans.
Memorandum
To : The sales representatives
From : Sales Manager
Date : 20 September 2015

Subject: 4th Quarter Bonus Plan

In order to boost our gross revenues in the final quarter of the
year the attached bonus/incentive plan has been designed. This plan
applies to all sales divisions and their respective managers. It will be
effective from October 1.
A detailed description of the plan will be distributed to each sales
representative within each division. Managers will be responsible for
monitoring progress within their respective divisions.
Please make the most of this opportunity to earn more for both
yourself and the company.

5. Suppose, you are a factory supervisor of a company. Now,

write a memo to all your workers to follow safety measures.
[NU. 2019]
Ans.
Memo
To : All Employees
From : Rafiqul Islam, Factory Supervisor
Date : April 9, 2016

Subject: Safety Precaution-eye protector glasses.

A number of workers are not wearing eye protecting glasses

while working in the welding room. Please wear these glasses
AT ALL TIMES when you are working in the welding-room
area.
422 English Writing Skills

We distributed the eye protecting glasses last February after a

series of accidents in which workers got fire sparked in their eyes
while they were without helmets in the welding-room area. In
one case, an employee had almost lost his eyes.
For your own protection, make it a habit to put on the eye
protecting glasses before you enter the welding room. Let’s make
our factory a safe place to work in. Thank you for your co-
operation.

6. Suppose, you are an MD of a multinational company. Some

of the officials are not regular in their duties. Now, write a
memo asking them to be punctual. [NU. 2016]
Ans.
NoC-14011/3/2015 (O&M) Dated: 2 July, 2015
OFFICE MEMORANDUM
X Multinational Company
To: All the employees
From: Ashikur Rahman, MD of X Multinational Company
Sub: Observance of punctuality in Office.
It has been observed that most of the employees of this
department are adhering to the office timings i.e. 9.30 A.M. to
6.00 P.M. with lunch break from 1.30 P.M. to 2.00 P.M., but a
few members of the staff are not maintaining punctuality while
coming to the office, lengthen lunch break and leave the office
before the stipulated time. A serious view has been taken about
such lapses on the part of the employees.
In view of the above, all the Superintendents/ Section In-charges
of this Department are directed to ensure punctuality and it has
been also decided that the Section-Heads should ensure that they
are self-disciplined and punctual in attendance as well as staff
working under them do not reach the office late, overstay out of
office the lunch break and also not leave office before schedule.
If any employee of any section violates the norms regarding
punctuality in attendance, discipline and decorum of the office,
Memo 423

the section’s head is required to intimate the administration in

writing about such employee/employees so that disciplinary
action could be taken against them as per rule.

7. Suppose, you are the manager of a branch of a commercial

bank. Now, write a memo to all the staffs advising them to be
well-behaved with the clients. [NU. 2017]
Ans.
Memorandum

Bangladesh Krishi Bank

Ref: No. - 200/D/A

2 December 2014
To : All junior officers
From : Manager
Bangladesh Krishi Bank Ltd.
Mohammadpur Branch, Dhaka
Date : 2 December 2014
Subject : To be well-mannered with the clients
This is to inform all the junior officers of the bank that some of
the employees of this bank are not sincere to the services towards
our clients. Even they are not sincere in performing their duties.
Their misbehaviour towards the clients has already tarnished the
reputation of the bank. So, you are requested to be well-
mannered with the clients so that they do not feel unhappy when
they come to the bank. Always remember that the clients are our
capital and you should ensure best service of the clients in future.

Thanking you,
-------------------
(A. S. Khan)
Manager
424 English Writing Skills

8. Suppose you are the Production Manager of a garments

factory. Write a memo to the comployecs for increasing the
production of your garments factory.
Ans.
Memorandum
Ayesha Garments Factory
To : All Employees
From : Rafiqul Islam, Production Manager
Date : February 23, 2021
Subject: increasing the production.
It has been observed that the daily production rate of our factory
has dropped in recent times. Whereas in January 2021 our daily
production had been approx. 5000 units per day, for the last 15
days the daily production of our factory has been approx. 4000
units per day. If the production rate does not improve
immediately we will not be able to supply our products to the
buyers in due time.
We missed our consignment during Covid-19 situation in last
July after a series of worker shortages. If we cannot makeup the
loss, our factory’s existence will be difficult.
For our own existence, make it a habit to give extra effort to our
daily production.

9. Suppose you are the Production Manager of a company.

Write a memo to all staff about new tea break timings.
Ans.
Memorandum
Siddiky Apparels
To : All Employees
Memo 425

From : Zahangir Alam, Production Manager

Date : March 3, 2021

Subject: new tea break timings.

It has been observed that the daily tea break timings of our
factory need to be changed immediately. In winter our factory
used to start at 8:00 a.m. but our new starting time will be 7:00
a.m. (Summer time) from 15th March 2021. So, to cope with the
new office timing our tea break timing will be 30 minutes earlier
(from 10:30 a.m. to 11:00 a.m.) than the previous tea break
timing from 11:00 a.m. to 11:30 a.m.